| Scrip Code | 533179 |
|---|---|
| NSE Symbol | PERSISTENT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE262H01016 |
| Name of company | Persistent Systems Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 14-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-09-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 14-10-2025 08:30:00 |
| End date and time of board meeting | 14-10-2025 15:29:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 3,58,072.00 | 6,91,430.70 | |
| Other income | 5,177.60 | 10,643.80 | |
| Total income | 3,63,249.60 | 7,02,074.50 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 2,48,358.20 | 4,78,929.80 |
| (e) | Finance costs | 1,797.90 | 3,504.30 |
| (f) | Depreciation, depletion and amortisation expense | 10,004.70 | 19,383.10 |
| (f) | Other Expenses | ||
| 1 | Purchase of software licenses | 21,552.20 | 44,526.90 |
| 2 | Legal and professional fees | 5,028.20 | 11,059.70 |
| 3 | Travelling and conveyance | 5,026.30 | 10,666.00 |
| 4 | Miscellaneous expenses | 2,211.70 | 3,458.80 |
| 5 | Recruitment expenses | 695.70 | 1,430.80 |
| 6 | Advertisement, conference and sponsorship fees | 447.00 | 816.90 |
| 7 | Rent | 114.50 | 493.80 |
| 8 | Allowance for expected credit loss (net) | 774.90 | 1,023.10 |
| 9 | Training and seminars | 353.00 | 780.50 |
| 10 | Other Expenses | 5,202.10 | 8,776.90 |
| Total other expenses | 41,405.60 | 83,033.40 | |
| Total expenses | 3,01,566.40 | 5,84,850.60 | |
| 3 | Total profit before exceptional items and tax | 61,683.20 | 1,17,223.90 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 61,683.20 | 1,17,223.90 |
| 6 | Tax expense | ||
| 7 | Current tax | 17,105.20 | 30,564.60 |
| 8 | Deferred tax | (2,569.00) | (2,981.30) |
| 9 | Total tax expenses | 14,536.20 | 27,583.30 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 47,147.00 | 89,640.60 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 47,147.00 | 89,640.60 |
| 17 | Other comprehensive income net of taxes | 409.10 | 2,740.40 |
| 18 | Total Comprehensive Income for the period | 47,556.10 | 92,381.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 47,147.00 | 89,640.60 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 47,556.10 | 92,381.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 7,820.00 | 7,820.00 | |
| Face value of equity share capital | 5 | 5 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 30.31 | 57.74 | |
| Diluted earnings (loss) per share from continuing operations | 30.15 | 57.36 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 30.31 | 57.74 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 30.15 | 57.36 | |
| 24 | Debt equity ratio | 0.00 | 0.00 |
| 25 | Debt service coverage ratio | 0.00 | 0.00 |
| 26 | Interest service coverage ratio | 0.00 | 0.00 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Due to character limitation in filling the notes in this tab, please refer to our submission under Ref. No. NSE & BSE / 2025-26 / 144 dated October 14, 2025, which covers the financial results under Regulation 33 of the SEBI (LODR) Regulations, 2015, including notes thereto. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 30-09-2025 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 41,226.90 | |
| Capital work-in-progress | 1,658.10 | |
| Investment property | 0.00 | |
| Goodwill | 1,27,822.80 | |
| Other intangible assets | 89,268.60 | |
| Intangible assets under development | 13,234.10 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 70,149.90 | |
| Trade receivables, non-current | 3,607.10 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | 9,422.60 | |
| Total non-current financial assets | 83,179.60 | |
| Deferred tax assets (net) | 26,366.90 | |
| Other non-current assets | 6,581.20 | |
| Total non-current assets | 3,89,338.20 | |
| 2 | Current assets | |
| Inventories | 0.00 | |
| Current financial asset | ||
| Current investments | 63,595.50 | |
| Trade receivables, current | 2,89,549.40 | |
| Cash and cash equivalents | 1,00,080.10 | |
| Bank balance other than cash and cash equivalents | 20,251.50 | |
| Loans, current | 0.00 | |
| Other current financial assets | 2,727.30 | |
| Total current financial assets | 4,76,203.80 | |
| Current tax assets (net) | 10,909.70 | |
| Other current assets | 1,12,555.50 | |
| Total current assets | 5,99,669.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 9,89,007.20 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 7,820.00 | |
| Other equity | 7,06,928.10 | |
| Total equity attributable to owners of parent | 7,14,748.10 | |
| Non controlling interest | 0.00 | |
| Total equity | 7,14,748.10 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | 29,059.30 | |
| Total non-current financial liabilities | 29,059.30 | |
| Provisions, non-current | 2,114.50 | |
| Deferred tax liabilities (net) | 1,941.40 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | 1,197.10 | |
| Total non-current liabilities | 34,312.30 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 191.90 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 90,749.90 | |
| Total Trade payable | 90,941.80 | |
| Other current financial liabilities | 59,968.10 | |
| Total current financial liabilities | 1,50,909.90 | |
| Other current liabilities | 57,974.90 | |
| Provisions, current | 18,954.70 | |
| Current tax liabilities (Net) | 12,107.30 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 2,39,946.80 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 2,74,259.10 | |
| Total equity and liabilites | 9,89,007.20 | |
| Disclosure of notes on assets and liabilities | ||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Banking, Financial Services and Insurance (BFSI) | 1,24,556.00 | 2,37,570.40 | ||||
| 2 | Healthcare & Life Sciences | 90,273.20 | 1,74,542.20 | ||||
| 3 | Software, Hi-Tech and Emerging Industries | 1,43,242.80 | 2,79,318.10 | ||||
| Total Segment Revenue | 3,58,072.00 | 6,91,430.70 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 3,58,072.00 | 6,91,430.70 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Banking, Financial Services and Insurance (BFSI) | 43,482.90 | 82,334.90 | ||||
| 2 | Healthcare & Life Sciences | 34,601.00 | 65,015.90 | ||||
| 3 | Software, Hi-Tech and Emerging Industries | 52,443.30 | 1,01,447.00 | ||||
| Total Profit before tax | 1,30,527.20 | 2,48,797.80 | |||||
| i. Finance cost | 1,797.90 | 3,504.30 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 67,046.10 | 1,28,069.60 | |||||
| Profit before tax | 61,683.20 | 1,17,223.90 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Banking, Financial Services and Insurance (BFSI) | 88,919.40 | 88,919.40 | ||||
| 2 | Healthcare & Life Sciences | 76,236.00 | 76,236.00 | ||||
| 3 | Software, Hi-Tech and Emerging Industries | 1,39,934.60 | 1,39,934.60 | ||||
| Total Segment Asset | 3,05,090.00 | 3,05,090.00 | |||||
| Un-allocable Assets | 6,83,917.20 | 6,83,917.20 | |||||
| Net Segment Asset | 9,89,007.20 | 9,89,007.20 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Banking, Financial Services and Insurance (BFSI) | 0.00 | 0.00 | ||||
| 2 | Healthcare & Life Sciences | 0.00 | 0.00 | ||||
| 3 | Software, Hi-Tech and Emerging Industries | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 2,74,259.10 | 2,74,259.10 | |||||
| Net Segment Liabilities | 2,74,259.10 | 2,74,259.10 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Nil |
|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurements of the defined benefit liabilities / asset | 57160000 | 83140000 |
| Total Amount of items that will not be reclassified to profit and loss | 571.60 | 831.40 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of cash flow hedge (net of tax) | -697010000 | -574400000 |
| 2 | Exchange differences in translating the financial statements of foreign operations | 680760000 | 765300000 |
| Total Amount of items that will be reclassified to profit and loss | (162.50) | 1,909.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 409.10 | 2,740.40 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1,17,223.90 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 1,958.60 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (6,091.70) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (22,170.70) | |||||
| Adjustments for decrease (increase) in other non-current assets | (2,188.20) | |||||
| Adjustments for other financial assets, non-current | 12,689.80 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (7,672.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 19,383.10 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 1,023.10 | |||||
| Adjustments for provisions, current | 4,081.60 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 1,545.70 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (1,851.50) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 2,680.70 | |||||
| Adjustments for share-based payments | 9,024.80 | |||||
| Adjustments for fair value losses (gains) | (2,973.60) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 1,070.20 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 5,148.50 | |||||
| Net cash flows from (used in) operations | 1,22,372.40 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 26,550.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 95,822.40 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 7,356.90 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 109.00 | |||||
| Purchase of property, plant and equipment | 10,335.70 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 2,518.10 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (18,861.50) | |||||
| Net cash flows from (used in) investing activities | (33,927.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 4,708.50 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 0.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 8,172.00 | |||||
| Dividends paid | 23,523.20 | |||||
| Interest paid | 2,356.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (29,342.70) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 32,552.70 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 86.80 | |||||
| Net increase (decrease) in cash and cash equivalents | 32,639.50 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 67,440.60 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,00,080.10 | |||||